ICMS Cost definitions

Cost categories

Costs are categorised into four levels as follows:

• level 1: project or subproject
• level 2: cost categories
• level 3: cost groups
• level 4: cost sub-groups

Post-completion furniture, furnishing and equipment

Parent: Maintenance Costs

Post-completion furniture, furnishing and equipment costs include:

• Production, process, operating and loose furniture, furnishing and equipment not normally provided before completion of construction